Professors Ruth Mason and Michael Knoll defend their interpretation of the tax-discrimination jurisprudence of the Court of Justice of the European Union, arguing that the nature of their project has been misunderstood by Professors Michael Graetz and Alvin Warren. In Mason and Knoll's view,...

Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax policies reflect national, not state,...

The recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax — changing its participants, agenda and...

Last week, the Grand Chamber of the Court of Justice of the European Union (CJEU) rendered its judgment in two much-anticipated cases—Tesco-Global and Vodafone –that involve challenges to Hungarian turnover tax. Americans have closely watched these cases for what they may reveal about...

In celebration of the 10th Anniversary of the Tillinghast Lectures in International Taxation, NYU will reprint in a single volume each Lecture and its Commentary as it originally appeared in the Tax Law Review. This is the introduction to the volume, and it provides brief commentary on each...